2024 2025 Amended Michigan Tax Tribunal property tax appeal.pdf
Mary Ann Galazka, Petitioner V City Of Warren, Respondent · 25-003074-TT
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AMENDMENT TO MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION MTT Docket No. 25-002601 Property Parcel Number 12-13-11-129-001, Street Address 12430 13 Mile Rd, Warren, MI 48093 Amendment – Jurisdictional Clarification In response to the Tax Tribunal’s Order of Partial Dismissal, I acknowledge that the Tribunal does not have jurisdiction to consider assessments for prior tax years due to the timing of the petition, pursuant to MCL 205.735a. Accordingly, this appeal is now refocused solely on the 2025 tax year, with all supporting data presented for the purpose of establishing a corrected and fair 2025 Taxable Value, Assessed Value (AV), and True Cash Value (TCV). Any reference to prior years is included for context only. Petitioner Requests (as amended): 1. Correction of the 2025 Taxable Value to $75,458. 2. Correction of the 2025 True Cash Value (TCV) and Assessed Value (AV) to $150,916. Rationale The property was purchased on April 11, 2023, for $173,000, representing the fair market value as defined by the Michigan General Property Tax Act. However, the 2025 assessed and taxable values do not align with this market value or with similar properties in the area. Legal Basis Per MCL 211.27a, property must be assessed at 50% of True Cash Value (TCV). Following a transfer of ownership, the next year’s Assessed Value (SEV) becomes the Taxable Value, per state statute.General Property Supporting Data I was not able to find any comparable home sales from the City of Warren Assessing Department’s data from the 2024 or 2025 Residential Sales By Parcel Number spreadsheets, which were available on the Assessing Department’s web site. All of the other home sales recorded for this property’s ECF zone 6110 were for: Style: 1 or 2 story or Bi-Tri-Quads Year built: in the early 1960's An expanded search of the City of Warren’s sales records (2021–2024) to include ECF zones for all Warren Consolidated Schools neighborhoods yielded six comparable homes. These homes are: Style: Bungalows Year built: between 1938–1948 Within ±25% square footage of the subject property (1,502 sq ft) Have garages, basements, and brick/block construction See the attached Comparable Home Sales spreadsheet for details. The average SEV-to-sale price ratio was 43.6%, and median was 44.7%, compared to 75% for the subject property. Page 1 of 2
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Updated 2025 Value Calculations 2024 → 2025 TCV increase: ~0.27% (per City values for this property) Corrected 2024 TCV: $173,000 x 0.87 = $150,510 Corrected 2025 TCV: $150,510 × 1.0027 = $150,916 2025 AV (50% of TCV): $75,458 2025 TV (same as AV): $75,458 Conclusion and Request I respectfully request correction of the 2025 assessment as follows: True Cash Value (TCV): $150,916 Assessed Value (AV): $75,458 Taxable Value (TV): $75,458 These figures are supported by the property's actual sale price, comparable sales data, and state law. Page 2 of 2